The Kelsey Manufacturing Company Ltd has two production departments (Assembly and Finishing) and two support departments (Janitorial and Personnel). The usage of the two support departments in 2012 is as follows:

	Personnel	Janitorial
User of support department service
Personnel	-	5%
Janitorial	10%	-
Assembly	60%	40%
Finishing	30%	55%

The budgeted costs in the support departments of 2012 were as follows: Personnel $90,000

Janitorial $50,000

Using the reciprocal method, what is the amount of Personnel Department cost allocated to the Assembly Department?

Select one:

a.

$61,977

b.

$55,779

c.

$92,965

d.

$59,296

Hi there, can you help me with this question'calculations?